Essays about: "finance lease"

Found 3 essays containing the words finance lease.

  1. 1. Strategizing IFRS 16 – Leases and Real Estate : Exploring implementation and contractual strategies relating to new accounting regulation

    University essay from KTH/Fastigheter och byggande

    Author : Nicole Hjertstedt; [2018]
    Keywords : IFRS  16;   Operational  Leases;   Leased  space;   Real  Estate;   Strategy; Contract; Implementation; Accounting; Retail; IFRS  16;   Operationell  Leasing;   Leasad  lokalyta;   Fastigheter; Strategier; Kontrakt; Implementering; Redovisning;

    Abstract : Traditionally  Operational  Leases  have  been  exempted  from  being  recognized  on  the  balance  sheet  of  the  financial  statements.  With  the  new  leasing  regulation  presented  by  the  International  Accounting  Standards Board  (IASB);  International  Financial  Reporting  Standards  16  (IFRS  16),  with  effective  date  of  2019‐01‐01  operational leases are to be accounted for as finance leases, being capitalized into the balance sheet as a right of use asset and lease liabilities. READ MORE

  3. 2. Consequences of a New Lease Standard - a qualitative study from a company and auditor perspective

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Liv Lindstedt; Carl Jarkvist; [2012-08-07]
    Keywords : IAS 17; IFRS; Exposure draft; lease classification; new lease standard; consequences;

    Abstract : Background and discussion: The current lease standard, IAS 17, has been accused for causing an unfaithful accounting where the comparability between companies is unclear. In order to overcome the issues, the IASB and FASB have decided to introduce a new lease standard. READ MORE

  4. 3. An Optimization-Based Approach to the Funding of a Loan Portfolio

    University essay from Matematiska institutionen

    Author : Tobias Brushammar; Erik Windelhed; [2004]
    Keywords : Mathematical optimization; systems theory; Financial Optimization; Stochastic Programming; Loan and Lease Portfolio Management; Principal Component Analysis; Monte Carlo Simulation; Multi-Currency Scenario Generation; Optimeringslära; systemteori;

    Abstract : This thesis grew out of a problem encountered by a subsidiary of a Swedish multinational industrial corporation. This subsidiary is responsible for the corporation’s customer financing activities. In the thesis, we refer to these entities as the Division and the Corporation. READ MORE